SECTION 4. EFFECTIVE DATE

.01 In general . This revenue procedure is effective for taxable years beginning after December 31, 2017, or in the case of specified credit card fees, for taxable years beginning after December 31, 2018.

.02 Return of Form 3115 filed under the non-automatic change procedures . The National Office will return any Form 3115 requesting a change in method of accounting that was filed with the National Office on or before September 9, 2019, under the non-automatic procedures of Rev. Proc. 2015-13 for a taxable year beginning after December 31, 2017, that is pending with the National Office on September 9, 2019, and that is described in section

3 of this revenue procedure. The National Office will send a letter to the taxpayer acknowledging the return of the Form 3115 and will return the user fee submitted with the Form 3115. For purposes of the rules of Rev. Proc. 2015-13, the timely resubmitted Form 3115 will be considered filed as of the date the taxpayer originally filed the Form 3115 under the non-automatic change procedures in Rev. Proc. 2015-13. This paragraph does not extend the date the taxpayer must file the original (returned) Form 3115 under section 6.03(1) (a)(i)(A) of Rev. Proc. 2015-13.